How to fill out a statement of changes in equity

07/22/2003, the Ministry of Finance of the Russian Federation approved form No. 67n under the title "Report on changes in capital." As part of the annual financial statements, this form is filled in by commercial organizations subject to mandatory audit. The report form can be downloaded at

You will need

computer, Internet, A4 paper, pen, relevant accounting documents, company details.

Instruction manual

1

Indicate the reporting year for which you submit this report.

2

Enter the date of filling out the report, and in order enter the year, month, day.

3

Write the full name of your organization in the appropriate field.

4

Enter the code of your company in accordance with the All-Russian Classifier of Enterprises and Organizations.

5

Indicate the main type of activity of your company.

6

Enter the code of the type of economic activity of your enterprise in accordance with the All-Russian Classifier of Economic Activities.

7

Indicate what legal form your organization belongs to (limited liability company, closed joint-stock company, open joint-stock company, etc.). Enter the form of ownership (private, state).

8

Choose the unit of measure of cash with which you will reflect the reporting data, cross out the unnecessary.

9

Enter the code of the legal form of your company in accordance with the All-Russian classifier of legal forms.

10

Enter the code of the form of ownership of your organization in accordance with the All-Russian Classifier of Forms of Ownership.

eleven

In accordance with the All-Russian classifier of units of measurement, select the appropriate unit code, cross out the unnecessary code.

12

Enter in the section "Changes in capital" the amount that affected the change in the authorized, additional, reserve capital and the amount of retained earnings (uncovered loss) of the organization. Moreover, in the first part, indicate the data for the previous year, and in the second part - for the reporting year. The data for the previous year is taken from the report filled in the last reporting year. For example, if you are submitting this report for the first time, and your company started its business activity only in the reporting year, then enter data only for the reporting year, put dashes in the columns for the data for the previous year. Count and enter the summary data for the section.

thirteen

Enter in the "Reserves" section the amount of reserves that your organization created in the course of its activities. These include: reserves formed in accordance with legislation and constituent documents, estimated reserves and reserves for future expenses. All these data are also entered for both the reporting and previous years.

14

In the "Help" section, calculate and enter the value of net assets at the beginning and end of the reporting period.

fifteen

The report on changes in capital is signed by the head and chief accountant, enter their names and initials.

how to fill out a capital change report form